20 April, 2024
This review sets out the Financial Reporting Council's expectations across the five areas of the UK Corporate Governance Code. In each it sets out a general conclusion, areas where reporting could be improved and examples of good practice along with expectations. It provides a balance between FRC assessment and promoting good practice to provide support to further improve governance and reporting.
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The FRC’s 2018 UK Corporate Governance Code has been updated. The 2024 Code will apply to financial years beginning on or after 1 January 2025. There are five sections: Board Leadership and Company Purpose; Division of Responsibilities; Composition, Succession and Evaluation; Audit, Risk and In...
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This annual report provides information relevant to preparers and auditors of financial statements, investors and other users of corporate reports and accounts, and wider Financial Reporting Council stakeholders. It has been structured to help readers focus on the content best suited to their need...
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This Financial Reporting Council report by its corporate reporting review team considers the Task Force on Climate-Related Financial Disclosures (TCFD) metrics and targets disclosures of 20 UK premium and standard listed companies operating in four sectors. The findings are based on a sample of l...